Drake Tax - Combat Zone and Contingency Operation Extensions
Article #: 10790
Last Updated: December 05, 2024
Members of the U.S. Military who are stationed outside of the United States on the regular due date are eligible for an automatic extension of time to file until June 15th. This does NOT extend the time to pay.
To indicate this automatic extension, check the box Military Service Outside of the U.S. on the MISC screen. This generates the supporting statement DUE_DATE in view mode that states they requested an automatic two month extension for this reason.
Additional Extensions
Military personnel who are in a combat zone or contingency operation may qualify for additional extensions of time to file, pay tax due, or claim a refund past June 15th without filing an extension Form 4868. Complete the Military section on the top right of the MISC screen, to produce a literal of the combat zone at the top of Form 1040.
Caution Consult Publication 3 and Bulletin: 2007-34 (Rev. Proc. 2007-56) for more information about deadline extensions for a taxpayer who serves in a combat zone or in a contingency operation. Examples and other important information should be fully reviewed if you have an applicable taxpayer.